https://addons.mozilla.org/en-US/firefox/addon/twitter-link-...
More generally, if you think about Twitter's design decisions as preserving SMS compatibility, then a lot of strange choices make more sense.
They could provide an option to SMS users to see a truncated tweet or a URL with the complete tweet, deprecate SMS but keep it around, and not let themselves be constrained by it.
I don't think that tagging people should count as 0, as this would encourage spamming, but I do think that all tags should count as the same number of chars, or perhaps have a ceiling on the number of chars. So it could be up to 5 chars to tag someone, and if you're tagging someone with a shorter handle then you get it for less.
This would make the platform more egalitarian—and more welcoming to newcomers.